Explanation of S.3101 Bill

S.3101 Bill - Tax Benefits for Armed Forces in Niger, Mali, Burkina Faso, and Chad

The S.3101 bill aims to provide tax benefits to members of the United States Armed Forces who are performing services in Niger, Mali, Burkina Faso, and Chad. These tax benefits would be granted in the same manner as if the services were performed in a combat zone.

Introduction and Sponsorship

The bill was introduced by Mr. B. LUMENTHAL, with co-sponsors Mr. T. ILLIS, Mr. S. SCOTT of Florida, and Ms. CORTEZ MASTO. It was read twice and referred to the Committee on Finance.

Main Provisions of the Bill

The bill proposes that certain provisions of the Internal Revenue Code of 1986 apply to qualified hazardous duty areas in Niger, Mali, Burkina Faso, and Chad, as if they were combat zones. The following provisions would be treated as if they were applicable to these areas:

Section 2(a)(3) - Special rule for deceased spouses in missing status
Section 112 - Exclusion of certain combat pay of Armed Forces members
Section 692 - Income taxes of Armed Forces members on death
Section 2201 - Treatment of members of the Armed Forces dying in combat zone
Section 3401(a)(1) - Definition of wages related to combat pay for Armed Forces members
Section 4253(d) - Taxation of phone service originating from a combat zone for Armed Forces members
Section 6013(f)(1) - Joint return for individuals in missing status
Section 7508 - Time for performing certain acts postponed by reason of service in combat zone

Definition of Qualified Hazardous Duty Area

For the purposes of this bill, the term "qualified hazardous duty area" refers to Niger, Mali, Burkina Faso, and Chad, only when a member of the United States Armed Forces is entitled to special pay under section 310 of title 37, United States Code for services performed in these locations. The term includes these locations only during the period of entitlement to special pay.

Effective Date

The provisions of this bill would take effect on the date of its enactment.

Sen. Catherine Cortez Masto

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